Abstract
ABSTRACT This study aims at identifying the problems resulting from using the statistical sample in auditing and the contribution fields of the external auditor to decrease its effects on the financial statements. To achieve these objectives, two questionnaires have been designed; depending on previous and theoretical studies consisted of five parts addressed to the external auditors in Gaza - Province. The distributed questionnaires were (85), and (68) were replied which represent (80%). The results of this study showed that the appearance of problems in applying the statistical sample by the external auditors in Gaza – Province, such as: To select the sample plan, defining the population and sample size, to select the elements of sample and the final evaluation of sample results. The researcher introduced a set of recommendations; the most important among them, the auditor must select the sample randomly without bias. The procedures must be applied on all financial transactions, taking into consideration the objectives of selecting the sample and the nature of evidence required. The auditor must be fully aware of the sample results, nature, reasons of errors and its effect on the financial statements. The effect of the internal control system and accounting data are developed when the errors resulting from the Management override the internal controls. The auditor must evaluate the sample results and request from Management to search for the discovered errors and to make the necessary changes and its effects on the auditing report. Opening professional workshops for the external auditors in Gaza- Province to training them to use the modern trends in auditing: Using the statistical sample metho .
